Direct Tax Acts, Finance (No. 2) Act 2023
[128F Key Employee Engagement ProgrammeFA17 s10(1); FA18 s11 and s25(2)(a); FA19 s11(1); WUKEU(CP)A20 s25; FA20 s74 and Sch; FA22 s14, s15 and s16
(1) In this section—
“connected persons” shall b...
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